For invoking the extended period of limitation both suppression ...
Extended Tax Limitation Requires Proof of Suppression and Intent to Evade; Case Dismissed Due to Lack of Suppression Evidence.
March 27, 2019
Case Laws Service Tax AT
For invoking the extended period of limitation both suppression and intention to evade payment of Tax are to be separately established. In the present case since suppression could not be established, demand beyond the normal period of limitation set aside.
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